Regulations Governing Anti-money Laundering of Agricultural Financial Institutions Article 5
The CDD measures of an agricultural financial institution shall include ongoing customer due diligence and observe the following provisions:1. An agricultural financial institution shall apply CDD measures to existing customers on the basis of materiality and risk, and to conduct due diligence on such existing relationships at appropriate times, taking into account whether and when CDD measures have previously been undertaken and the adequacy of data obtained. The aforementioned appropriate times include at least:A. When the customer opens a new account or enters new business relationships;B. When it is time for periodic review of the customer scheduled on the basis of materiality and risk; andC. When it becomes known that there is a material change to customer’s identity and background information.2. An agricultural financial institution shall scrutinize transactions taken place during its business relationship with a customer to ensure that the transactions being conducted are consistent with the institution’s knowledge of the customer, the customer’s business and risk profile, including, where necessary, the source of funds.3. An agricultural financial institution shall periodically review the adequacy of customer identification information obtained in respect of customers and beneficial owners and ensure that the information is kept up to date, particularly for higher risk categories of customers, for whom the agricultural financial institution should conduct review at least once every year.4. An agricultural financial institution is entitled to rely on the identification and verification steps that it has already undertaken. Therefore an agricultural financial institution is allowed not to repeatedly identify and verify the identity of each customer every time that a customer conducts a transaction unless it has doubts about the veracity or adequacy of that information, discovers that the customer is involved in a transaction suspicious of money laundering or terrorist financing, or discovers that there is a material change in the way that the customer’s account is operated, which is not consistent with the customer’s business profile. In such events, the agricultural financial institution shall conduct CDD again in accordance with the provisions of Article 3 herein.
中文原文 農業金融機構防制洗錢辦法第5條
農業金融機構確認客戶身分措施，應包括對客戶身分之持續審查，並依下列規定辦理：
一、農業金融機構應依重要性及風險程度，對現有客戶身分資料進行審查，並於考量前次執行審查之時點及所獲得資料之適足性後，在適當時機對已存在之往來關係進行審查。
上開適當時機至少應包括：
（一）客戶加開帳戶或新增業務往來關係時。
（二）依據客戶之重要性及風險程度所定之定期審查時點。
（三）得知客戶身分與背景資訊有重大變動時。
二、農業金融機構應對客戶業務關係中之交易進行詳細審視，以確保所進行之交易與客戶及其業務、風險相符，必要時並應瞭解其資金來源。
三、農業金融機構應定期檢視其辨識客戶及實質受益人身分所取得之資訊是否足夠，並確保該等資訊之更新，特別是高風險客戶，農業金融機構應至少每年檢視一次。
四、農業金融機構對客戶身分辨識與驗證程序，得以過去執行與保存資料為依據，無須於客戶每次從事交易時，一再辨識及驗證客戶之身分。
但農業金融機構對客戶資訊之真實性或妥適性有所懷疑、發現客戶涉及疑似洗錢或資恐交易、或客戶之交易或帳戶之運作方式出現與該客戶業務特性不符之重大變動時，應依第三條規定對客戶身分再次確認。
一、農業金融機構應依重要性及風險程度，對現有客戶身分資料進行審查，並於考量前次執行審查之時點及所獲得資料之適足性後，在適當時機對已存在之往來關係進行審查。
上開適當時機至少應包括：
（一）客戶加開帳戶或新增業務往來關係時。
（二）依據客戶之重要性及風險程度所定之定期審查時點。
（三）得知客戶身分與背景資訊有重大變動時。
二、農業金融機構應對客戶業務關係中之交易進行詳細審視，以確保所進行之交易與客戶及其業務、風險相符，必要時並應瞭解其資金來源。
三、農業金融機構應定期檢視其辨識客戶及實質受益人身分所取得之資訊是否足夠，並確保該等資訊之更新，特別是高風險客戶，農業金融機構應至少每年檢視一次。
四、農業金融機構對客戶身分辨識與驗證程序，得以過去執行與保存資料為依據，無須於客戶每次從事交易時，一再辨識及驗證客戶之身分。
但農業金融機構對客戶資訊之真實性或妥適性有所懷疑、發現客戶涉及疑似洗錢或資恐交易、或客戶之交易或帳戶之運作方式出現與該客戶業務特性不符之重大變動時，應依第三條規定對客戶身分再次確認。